Jurnal Riset Akuntansi & Perpajakan (JRAP)最新文献

Mengukur Efektivitas Corporate Social Responsibility (CSR) dalam Menciptakan Nilai Perusahaan pada Industri Tekstil di Indonesia 衡量印度尼西亚纺织业企业社会责任（CSR）在创造企业价值方面的效果

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-06-03 DOI: 10.35838/jrap.2024.011.01.14

Midhatul Khasanah, Zufli Amrullah Hadi, Rizky Firmansyah, Nurika Restuningdiah

{"title":"Mengukur Efektivitas Corporate Social Responsibility (CSR) dalam Menciptakan Nilai Perusahaan pada Industri Tekstil di Indonesia","authors":"Midhatul Khasanah, Zufli Amrullah Hadi, Rizky Firmansyah, Nurika Restuningdiah","doi":"10.35838/jrap.2024.011.01.14","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.14","url":null,"abstract":"Corporate Social Responsibility (CSR) has become a hot topic in the business world today. However, there is still debate regarding the influence of CSR on company value. Textile companies are a sector that has a big impact on the environment and surrounding communities. Therefore, social responsibility is a very important issue for textile companies. The aim of this research is to determine the influence of CSR on company value in textile companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research method uses descriptive and quantitative research methods. The population in this study were 14 textile companies. Researchers used the purposive sampling method for sampling. Data analysis and hypothesis testing using SPSS version 26. An investor is expected to be able to consider everything when making an investment, including how the company manages funds, especially investor funds, to generate maximum profits. As well as how the company expresses its social responsibility both to society and the environment regarding the impact of its operational activities. So that the natural environment and everything in it can still be maintained and used sustainably.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"45 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141270173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Teori Atribusi: Memahami Hubungan Kualitas Layanan, Pemahaman Perpajakan, Implementasi Sanksi dan Kepatuhan Pajak 归因理论：理解服务质量、税收理解、制裁执行和税收遵从之间的关系

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-06-03 DOI: 10.35838/jrap.2024.011.01.13

Siti Wardani, Rudy Kurniawan, H. Haryono

{"title":"Teori Atribusi: Memahami Hubungan Kualitas Layanan, Pemahaman Perpajakan, Implementasi Sanksi dan Kepatuhan Pajak","authors":"Siti Wardani, Rudy Kurniawan, H. Haryono","doi":"10.35838/jrap.2024.011.01.13","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.13","url":null,"abstract":"Tax is a mandatory contribution made by citizens to the government in accordance with the provisions of the law, which is the largest source of income for the state. However, in Indonesia, there are still problems in tax activities, including low tax ratios and low levels of tax compliance. This research aims to investigate the influence of service quality, understanding of taxation, and implementation of sanctions on tax compliance in West Kalimantan Province. The research method used is quantitative with a multiple linear regression analysis approach using the help of the IBM SPSS program in processing the data. Primary data was collected through questionnaires distributed to people who have a Taxpayer Identification Number (NPWP) and regularly report Tax Returns (SPT) to the tax authority. The research results show that service quality does not have a significant effect on tax compliance, while understanding taxation and implementation of sanctions significantly influence tax compliance. The level of tax compliance can be increased by improving service quality, understanding of taxation, and the effectiveness of implementing sanctions. These findings provide valuable insights for tax authorities in improving tax compliance and increasing overall tax revenue.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"15 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141271428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peran Gaya Hidup dalam Memediasi Pengaruh Pengetahuan dan Sikap Keuangan terhadap Perilaku Keuangan 生活方式在调解金融知识和态度对金融行为的影响中的作用

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-04-05 DOI: 10.35838/jrap.2024.011.01.11

Nur Latifa, R. Santoso

{"title":"Peran Gaya Hidup dalam Memediasi Pengaruh Pengetahuan dan Sikap Keuangan terhadap Perilaku Keuangan","authors":"Nur Latifa, R. Santoso","doi":"10.35838/jrap.2024.011.01.11","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.11","url":null,"abstract":"This study aims to examine the influence of financial knowledge and financial attitudes on financial behavior which is mediated by lifestyle. This research was conducted on postgraduate students in the North Coast region of East Java with a sample size of 176 respondents. The research method uses quantitative. The research results show that financial knowledge has no influence on financial behavior. Financial attitudes influence financial behavior variables. Financial knowledge has no effect on lifestyle. Financial attitudes influence lifestyle. Lifestyle influences financial behavior. This research shows that lifestyle cannot mediate financial knowledge on financial behavior, but lifestyle can mediate financial attitudes on financial behavior. There is novelty in lifestyle that can mediate financial attitudes towards financial behavior. An important implication of this research is the need for a more holistic approach in managing financial behavior, taking into account the interaction between knowledge, attitudes and lifestyle. In addition, these findings also highlight the importance of developing financial education strategies that not only focus on increasing knowledge, but also on forming positive financial attitudes and a deep understanding of the influence of lifestyle on financial decisions.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"9 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140739519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Sosialisasi Perpajakan: Membangun Jembatan antara Kesadaran dan Pengetahuan Pajak Menuju Kepatuhan Pajak Bumi dan Bangunan 税收社会化：在税收意识和知识之间架起桥梁，实现土地和税收遵从度的提高

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-04-03 DOI: 10.35838/jrap.2024.011.01.10

Daymiliana Astrivani Ismau, Retna Safriliana, Parawiyati Parawiyati

引用次数: 0

Pengetahuan dan Sikap Keuangan: Perspektif Manajemen Keuangan dan Financial Self-Eficacy di Lingkungan Desa 金融知识与态度：乡村环境中的财务管理和财务自我效能感视角

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-03-28 DOI: 10.35838/jrap.2024.011.01.09

Ulfiatur Rosyidah, R. Santoso

{"title":"Pengetahuan dan Sikap Keuangan: Perspektif Manajemen Keuangan dan Financial Self-Eficacy di Lingkungan Desa","authors":"Ulfiatur Rosyidah, R. Santoso","doi":"10.35838/jrap.2024.011.01.09","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.09","url":null,"abstract":"This research was conducted to determine the factors that influence the Financial Management Behavior of Women Empowering Family Welfare in Sukomulyo Village. This research aims to analyze the influence of Financial Knowledge and Financial Attitude variables on Financial Management Behavior with Financial Self-efficacy as a mediating variable among Mothers who are Family Welfare Empowerment (PKK) Administrators in Sukomulyo Village, Manyar District, Gresik Regency. The type of research used is quantitative with data analysis techniques using PLS (Partial Least Square) analysis with the SmartPLS program. The population and sample used in this research were the Family Welfare Empowerment (PKK) administrators at the Sukomulyo Village Community Association, totaling 135 respondents. The research results show that Financial Knowledge and Financial Attitudes have a positive effect on Financial Management Behavior. Apart from that, both also have a positive effect on Financial Self-efficacy, which in turn also influences Financial Management Behavior. Financial Self-efficacy also functions as a mediating variable, which connects Financial Knowledge and Financial Attitudes with Financial Management Behavior. These findings emphasize the importance of having good Financial Knowledge, a positive Financial Attitude, and strong Financial Self-efficacy in forming wise financial management behavior among mothers in the village.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"99 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140370638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Managerial Ownership as a Controller of Earnings Quality in Jakarta Islamic Index 70 管理者所有权作为雅加达伊斯兰指数收益质量的控制者 70

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-03-28 DOI: 10.35838/jrap.2024.011.01.08

Retno Paryati

引用次数: 0

Mampukah Model Enam Faktor Fama and French menggungguli Model Tiga Faktor Fama and French dengan Proksi Indeks Kompas 100 使用 Compass 100 指数代理，法玛和法式六因子模型的表现能否优于法玛和法式三因子模型？

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-03-19 DOI: 10.35838/jrap.2024.011.01.07

Yuki Dwi Darma Dasril, Petiana Indriati, Pujiharta Pujiharta, Nani Hartati, Meika Indriani

{"title":"Mampukah Model Enam Faktor Fama and French menggungguli Model Tiga Faktor Fama and French dengan Proksi Indeks Kompas 100","authors":"Yuki Dwi Darma Dasril, Petiana Indriati, Pujiharta Pujiharta, Nani Hartati, Meika Indriani","doi":"10.35838/jrap.2024.011.01.07","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.07","url":null,"abstract":"accompanying risks, many researchers have attempted to find financial asset valuation models. One of the most popular ones today is the Fama and French model. The initial model introduced was the Fama and French 3-factor model, which encountered various failures in some emerging market capital markets. In response, Fama and French improved their model, transforming it into a 6-factor model by adding aspects of profitability, investment, and momentum. This adjustment aimed to capture the relationship between the returns of securities or portfolios formed with systematic risk. However, the Fama and French 6-factor model did not perform well in some emerging market capital markets. The objective of this research is to test the accuracy of the Fama and French 6-factor model in the Indonesian Capital Market from 2017 to 2021. The research method employed is multiple linear regression, forming portfolios based on the framework established by the Fama and French 6-factor model. The research findings indicate evidence that the Fama and French 6-factor model can explain the returns of the formed portfolios. Market risk, book-to-market ratio, and investment aspect significantly impact the performance of the formed portfolio returns.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"51 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140231325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Menelisik Unit Usaha Pertashop dalam Upaya Meningkatkan Pendapatan Asli Desa 考察 Pertashop 业务部门，努力增加乡村原有收入

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-03-15 DOI: 10.35838/jrap.2024.011.01.05

Dekriano Musbiawan Dearan Papin, R. Martiningsih

{"title":"Menelisik Unit Usaha Pertashop dalam Upaya Meningkatkan Pendapatan Asli Desa","authors":"Dekriano Musbiawan Dearan Papin, R. Martiningsih","doi":"10.35838/jrap.2024.011.01.05","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.05","url":null,"abstract":"The large number of Pertashop business units that are not running optimally has recently become an obstacle for Pertashop owners. The aim of this research is to analyze the development of the Pertashop business unit and the obstacles that trigger a decline in community interest and to see the ability of the Pertashop business unit at BUM Desa to increase the village’s original income. The research was conducted at BUM Desa Anyar in Anyar Village. This research uses qualitative methods with a descriptive analysis approach. The result of the research show that the Pertashop business unit in Anyar village has experienced a decline in sales volume since the increase in fuel prices has reduced the buying interest of the people of Anyar village. As a result, the Pertashop business unit in the new village has not been able to increase the village’s original income. The survival of the Pertashop business unit in the new village is due to (1) There are expectations from the public regarding their fuel comsumption patterns; (2) There is hope for the government regarding its policies related to prices; and (3) The amount of investment that has been spent to set up a Pertashop business.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"15 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140238648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin 企业所得税收入的决定因素：拉丁美洲国家研究

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-03-15 DOI: 10.35838/jrap.2024.011.01.06

Dian Irsalina Listikarini

{"title":"Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin","authors":"Dian Irsalina Listikarini","doi":"10.35838/jrap.2024.011.01.06","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.06","url":null,"abstract":"Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in 2008-2018. The statistical method used is a quantitative method with multiple linear regression. Based on testing, the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has significant negative effect on corporate income tax revenue in Latin American. Based on the results of this study, it is necessary to review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"11 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mengoptimalkan Nilai Perusahaan: Mengungkap Peran Moderator Kualitas Audit dalam Hubungan Leverage, Profitabilitas, dan Ukuran Perusahaan 优化公司价值：揭示审计质量在杠杆率、盈利能力和公司规模之间关系中的调节作用

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-02-28 DOI: 10.35838/jrap.2024.011.01.03

Rana Maukonda, Prihat Assih, Edi Subiyantoro

{"title":"Mengoptimalkan Nilai Perusahaan: Mengungkap Peran Moderator Kualitas Audit dalam Hubungan Leverage, Profitabilitas, dan Ukuran Perusahaan","authors":"Rana Maukonda, Prihat Assih, Edi Subiyantoro","doi":"10.35838/jrap.2024.011.01.03","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.03","url":null,"abstract":"This research delves into assessing the influence of Leverage, as indicated by the Debt to Asset Ratio (DAR), Profitability, measured by Earnings Per Share (EPS), and Company Size on Firm Value in the context of Processed Foods firms listed on the Indonesia Stock Exchange between 2020 and 2022. Additionally, it introduces Audit Quality, gauged by Industry Specialization Auditor, as a moderating variable in this analysis. The study applied a purposive sampling approach, selecting a sample of 19 Processed Foods companies. The quantitative data were collected from annual financial reports available on the Indonesia Stock Exchange website and subsequently subjected to analysis employing Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 27. The findings of the study reveal that Leverage and Profitability significantly and positively impact Firm Value. However, Company Size exhibits a significant negative effect. Notably, Audit Quality does not appear to moderate the relationships between Leverage and Profitability with Firm Value. In contrast, it does moderate the influence of Company Size on Firm Value. These outcomes provide valuable insights into the dynamics at play within the Processed Foods industry, offering potential guidance for decision-makers seeking to enhance company performance and overall value.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"119 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140422202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Jurnal Riset Akuntansi &amp; Perpajakan (JRAP)最新文献

Jurnal Riset Akuntansi & Perpajakan (JRAP)最新文献